B83760 B8 Ruling Active

The tariff classification of a textile toy book from China

Issued April 16, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

The tariff classification of a textile toy book from China

CBP rationale

The applicable subheading for "My Book of Fun" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.

Full text

NY B83760 April 16, 1997 CLA-2:RR:NC:SP:225 B83760 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Michele Lane Prestige Toy Corporation 140 Route 17 North Paramus, N.J. 07652 RE: The tariff classification of a textile toy book from China Dear Ms. Lane: In your letter dated March 21, 1997 you requested a tariff classification ruling. The submitted sample is a soft educational toy book measuring 5 3/4" by 6 1/2". The book consists of 4 fabric pages (including the cover) with various play and learning activities for a child. According to your letter, the instant sample is representative of the actual finished product which will differ slighty in style. You have furnished complete illustrations which adequately portray the activities described herein. The textile pages are printed with a limited amount of text and some illustrations. Manipulative activities include learning to button, matching shapes and colors, a squeak device contained within the page, a crinkle effect to stimulate sense of touch, a vinyl envelope containing imitation stamps, a mirror and a zipper which opens a vinyl window permitting insertion of a photograph. The book is titled "My Book of Fun" and is considered a toy for classification purposes because it features numerous manipulative play activities and a limited amount of text. The applicable subheading for "My Book of Fun" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. At this time articles classified in HTS 9503.90.0030 are not subject to quota or visa requirements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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